Defined term

“75% subsidiary”

Defined in 10 Acts and 2 statutory instruments.

  1. Capital Allowances Act 2001 Act
  2. Corporation Tax Act 2009 Act
  3. Corporation Tax Act 2010 Act 5 definitions
  4. Finance Act 2009 Act
  5. Finance Act 2016 Act
  6. Finance (No. 2) Act 2017 Act
  7. Finance (No. 2) Act 2023 Act
  8. Income Tax Act 2007 Act
  9. The Individual Savings Account Regulations 1998 SI
  10. The Mutual Societies (Transfers of Business) (Tax) Regulations 2009 SI
  11. Taxation (International and Other Provisions) Act 2010 Act
  12. Taxation of Chargeable Gains Act 1992 Act 2 definitions

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.